H. B. 2144
(By Delegate Spencer)
[Introduced February 16, 1993; referred to the
Committee on Finance.]
A BILL to amend chapter eleven of the code of West Virginia, one
thousand nine hundred thirty-one, as amended, by adding
thereto a new article, designated article eighteen, relating
to requiring a special license tax on the sale of tobacco
products by retail dealers and vending machine operators;
and dedicating the proceeds to educational programs.
Be it enacted by the Legislature of West Virginia:
That chapter eleven of the code of West Virginia, one
thousand nine hundred thirty-one, as amended, be amended by
adding thereto a new article, designated article eighteen, to
read as follows:
ARTICLE 18. SPECIAL TOBACCO LICENSE TAX ACT.
§11-18-1. Levy of tax.
For the purpose of providing revenue for educational
programs of the state, a special license tax is hereby levied and
imposed on retail dealers and vending machine operators, as
defined in section two, article seventeen of this chapter, on theretail sales of tobacco products.
The special license tax on the sale of tobacco products by
retail dealers and vending machine operators is twenty-five
dollars for each fixed location in this state from which tobacco
products are offered for sale. A separate special license is not
required for each vending machine. A separate special license is
required for each location from which making vending machines
available to the public for tobacco products is itself a business
activity.
§11-18-2. Administration of article by tax commissioner;
special fund created.
The tax commissioner shall administer this article in
conjunction with article seventeen of this chapter. The proceeds
from the special license tax shall be deposited in the
"Educational Programs Tobacco Fund" which is hereby created. The
income shall be used for those education programs, as from time
to time, may be designated by the Legislature.
NOTE: The purpose of this bill is to impose a special
license tax on retail dealers and vending machine operators who
sell tobacco products. The income from the special licenses is
dedicated to educational programs.
Article eighteen is new; therefore, strike-throughs and
underscoring have been omitted.